DIAMOND ALKALI CO. v. HEINER, Collector of Internal Revenue. HEINER, Collector of Internal Revenue, v. DIAMOND ALKALI CO. LEWELLYN v. SAME. Nos. 4419, 4426, 4427.Circuit Court of Appeals, Third Circuit. February 10, 1932. On Rehearing July 26, 1932. Page 506 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]